The defendant's appeal is dismissed.

Summary of Grounds for Appeal

The sentence of the lower court (two years of imprisonment and fine of KRW 760 million, detention in a workhouse, three years of suspended execution, and a provisional payment order) is too unreasonable.

Judgment

The crime of this case is that the defendant received a false tax invoice even though the defendant did not actually receive goods or services, and the total value of supply in the tax invoice exceeds 7.5 billion won.

Accordingly, the exercise of the state's right to tax collection has a huge impact on the national tax collection.

Considering this point, the defendant should be legally responsible for the corresponding legal liability.

However, considering the fact that the defendant made confession of all of the crimes of this case, and later reflects his mistake, that the defendant received a false tax invoice in a way to prevent the management deterioration of C operated by himself, and that the defendant does not seem to have committed the crime of this case for the purpose of evading tax or obtaining personal benefits, that there is a high possibility that the execution of detention in labor force for concurrent fines will be carried out, that there is no history of criminal punishment for the defendant in the same case, that there is no history of criminal punishment for the defendant, and that the defendant faithfully pays the value-added tax, etc. due to the receipt of the false tax invoice of this case, etc., which are favorable to the defendant, may be considered as normal.

In addition to the above circumstances, comprehensively taking account of all the sentencing conditions in the instant case, including the Defendant’s age, character and conduct, environment, circumstances surrounding the crime, and circumstances after the crime, and the scope of recommended sentences according to the sentencing guidelines set by the Supreme Court Sentencing Committee, the sentence imposed by the lower court is too unreasonable.

Thus, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since it is not reasonable.